![Meeting with the "Expert Leasing" Company (Kazakhstan).](/upload/resize_cache/iblock/69f/160_100_1/o42aa3zpxxmy65ln6kvfyifvjxu9z4fc.jpg "Meeting with the "Expert Leasing" Company (Kazakhstan).")
Peculiarities of accounting of leasing transaction
Legal regulation of leasing relations is governed by three main documents:
Taxation of lease transactions and leasing subjects (assets) are regulated in accordance with the Tax Code of the Republic of Uzbekistan.
In addition, the following regulations were passed:
- National accounting standard of the Republic of Uzbekistan (NAS # 6) “Accounting of Rents”, approved by the order of the Ministry of Finance of the Republic of Uzbekistan dated April 6, 2009 # 41 and registered by the Ministry of Justice of the Republic of Uzbekistan on April 24, 2009 under # 1946,
- Regulations on the reflection of the lease relations in accounting, approved by the order of the Ministry of Finance of the Republic of Uzbekistan dated May 11, 2009 # 54 and registered by the Ministry of Justice of the Republic of Uzbekistan on June 1, 2009 # 1961.